The government had previously announced their
intention to extend Statutory Maternity Pay (SMP),
Maternity Allowance and Statutory Adoption Pay
from the current 39 weeks entitlement to 52 weeks.
They had also announced that to coincide with
the increases mentioned above they would introduce
Additional Paternity Leave and Pay (APL and
APP). They had stated their intention to make
all of these changes by the end of this Parliament.
The government has announced that it is still
their intention to introduce these changes
by the end of this Parliament. However the
proposed implementation date of April 2009
has been deferred until at least April 2010.
This means that the rules may be implemented
at the earliest for babies due from April 2010.
What is the current entitlement?
The current entitlement to SMP generally gives
mothers the right to 90% of their average weekly
pay for the first six weeks reducing to £112.75
for the remaining 33 weeks. There is no intention
to increase the amount of weeks paid at the
earnings related rate.
What would be the entitlement to APL and APP?
The introduction of APL and APP would give
employed fathers a right to take up to an additional
26 weeks off work with pay to care for their
child in its first year. The 26 week period
would in effect be transferred from the mother’s
entitlement to SMP so would be conditional
on her returning to work.
SMP and leave is a complex area. If you would
like any help in this area please get in touch.
Internet link:
HMRC
guidance and HMRC
guidance on SMP SPP and SAP |
